Lietuvos vietinių mokesčių politikos analizė

Abstract

The article deals with the possibility of developing fiscal decentralization and its main part – the institute of local taxes on the example of Lithuania. General principles of tax distribution on the state and local government levels are discussed. The experience of contemporary democratic states is considered. The current situation in the sphere of local taxes is analyzed. Correspondence of the legal basis of local self-governments in Lithuania to the requirements of the European Charter of Local Self-Government is discussed. A conclusion is drawn that the institute of local taxes in Lithuania is developed insufficiently. The means are proposed that will enable us to develop the institute of local taxes up to the European level, i.e. the taxes allocated to the self-government to legalize as a local tax, rendering an opportunity to set its tariffs within the statutory limits. The new local taxes, for example, the taxes on the property of legal persons and that of luxury of natural persons must be legalized.